Auditoría de gestión a los procesos del departamento de cartera vencida del Gobierno Autónomo Descentralizado del cantón Riobamba, provincia de Chimborazo, período 2019

Abstract

The present titling work focused on determining the levels of efficiency, effectiveness and economy in the use of public resources. For this reason, the surveys were carried out on the employees of the Overdue Portfolio Department that showed the necessary information for the development of the investigative work; In addition, a SWOT was carried out where the GAD of the Riobamba Canton has a delinquency rate of 0.06%, which, although it does not represent a high percentage, has repercussions on the fulfillment of the objectives, due to the lack of strategies and policies, this has generated an increase in delinquency, for which the application of the methodology of the COSO III system to the Head of the department is proposed in such a way that the levels of efficiency, effectiveness and economy in each of the department's processes can be measured. In conclusion, the past due portfolio department has 50% of shortcomings since it does not have a control for the established objectives, it does not have risk mitigation plans that reduce the impact on the fulfillment of the objectives and they do not have indicators. management; the other 50% of shortcomings correspond to other departments that directly influence in a negative way the fulfillment of the activities and objectives established by the department. It is recommended to take into account all current parameters and regulations that are based on a legal basis; to be applied the audit in the different departments that make up the Municipal GAD of the Riobamba Canton and in this way the different shortcomings can be corrected in time in such a way that they perform in an effective and efficient way and thus the planned objectives are met through training and the recruitment of adequate personnel in charge of the human talent department.